Loading Events

« All Events

  • This event has passed.

Auckland Networking Event – Oct 2020

August 19 @ 4:30 pm - 5:30 pm


Stock, Marshalling & Commingling under the PPSA

With insolvencies expected to rise in the wake of COVID-19, issues around the allocation of stock proceeds to different categories of secured and unsecured creditors will arise. In this session, Mike Whale and Jennifer Tunna of TWA Legal Limited and Kenneth Brown of BDO Tauranga Limited will cover the fundamental principles relating to marshalling and the commingling rules contained in the PPSA. They will discuss a recent example of these issues in practice, highlighting the potential pitfalls and providing some ideas for practical resolution of priority disputes in this difficult corner of the law. In addition, Kenneth will discuss some practical stock issues that are frequently faced in a receivership scenario.

Mike Whale, TWA Legal Ltd

Mike is a Director at TWA Legal Limited. He has extensive experience across corporate, commercial, banking, securities, restructuring and insolvency law. A qualified accountant, and a Life Member of RITANZ, Mike currently chairs the NZ Institute of Chartered Accounts Disciplinary Tribunal. With Paul Heath QC, Mike is co-consulting editor of Heath and Whale on Insolvency and is recognised as a leading practitioner in most of the main legal directories.

Jennifer Tunna, TWA Legal Ltd

Jennifer is a Principal at TWA Legal Limited. She is recognised and recommended by leading legal directories such as Chambers and Partners, Legal 500, IFLR1000 and Doyles for her expertise in the restructuring and insolvency space. Jennifer has broad experience as a corporate and commercial lawyer and over 15 years’ experience with leading firms in New Zealand and the United Kingdom. Earlier this year, she launched TWA Legal Limited as a boutique insolvency law firm, along with fellow experts, Mike Whale and Mike Anderson.

Kenneth Brown, BDO Tauranga

Kenneth has made an accountancy career out of insolvency. He heads BDO Tauranga’s insolvency practice. Over the years, he has taken hundreds of appointments as Receiver, Liquidator and Compromise Manager and is well known in the local area and further afield. Kenneth is a Chartered Accountant and a Licensed Insolvency Practitioner. He is a member of CAANZ, RITANZ, NZCFI and Governance New Zealand.


Wed, 14 October 2020


Registration opens 4:00pm

Presentation 4.45pm – 5.30pm

Refreshments and networking from 4:30pm to 6:30pm


PwC Tower, Level 27/15 Customs Street West, CBD, Auckland 1010


Complimentary for RITANZ Members

Chartered Accountants ANZ Members $40.00 including GST

Law Society Members $40.00 including GST

Standard (casual attendance) $50.00  including GST

How to register:

Registration is now closed as maximum capacity reached


August 19
4:30 pm - 5:30 pm


RITANZ Auckland
027 750 6470